| Notice of the State Administration of Taxation on Issuing the Plan for Gradually Replicating and Popularizing the Innovative Taxation Service Measures of China (Shanghai) Pilot Free Trade Zone | | 国家税务总局关于印发《中国（上海）自由贸易试验区创新税收服务措施逐步复制推广方案》的通知 |
| (No. 545 [2014] of the State Administration of Taxation) | | （税总函[2014]545号） |
| The state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning: | | 各省、自治区、直辖市和计划单列市国家税务局、地方税务局： |
| Since the formation of China (Shanghai) Pilot Free Trade Zone (hereinafter referred to as “SHFTZ”) for one year, under the guidance of the State Administration of Taxation (“SAT”), the state (local) taxation bureaus of SHFTZ have conducted trial implementation of ten innovative service measures for “one-stop online handling of tax-related affairs,” and received the recognition and support of taxpayers and all social parties. Upon prudential assessment, ten measures have been included in the Standards for Tax Payment Services of National County Tax Authorities, among which two measures have been replicated and popularized nationwide, five measures have met the conditions for replication and popularization nationwide, and other three measures may be replicated and popularized on a pilot basis within a certain scale. | | 中国（上海）自由贸易试验区（以下简称上海自贸区）建立一年来，在税务总局指导下，上海自贸区国家（地方）税务局试行“办税一网通”十项创新服务措施，受到纳税人和社会各方面的肯定和支持。经过审慎评估，十项措施均已纳入《全国县级税务机关纳税服务规范》，其中二项已在全国复制推广，五项已具备在全国复制推广的条件，另外三项也可在一定范围内试行复制推广。 |
| For purposes of accelerating the transformation of government functions, actively exploring and innovating on service management modes, and comprehensively promoting taxation modernization, the SAT has conducted research and decided to gradually replicate and popularize innovative taxation service measures in SHFTZ in tax authorities nationwide. The Plan for Gradually Replicating and Popularizing the Innovative Taxation Service Measures of China (Shanghai) Pilot Free Trade Zone are hereby issued to you for your replication and popularization in light of the actual circumstances. Please report the circumstances and problems found in the course of popularization to the SAT (Taxpayer Service Department) in a timely manner. | | 为加快政府职能转变，积极探索创新服务管理模式，全面推进税收现代化建设，税务总局研究决定，将上海自贸区创新税收服务措施逐步向全国税务系统复制推广。现将《中国（上海）自由贸易试验区创新税收服务措施逐步复制推广方案》印发给你们，请结合实际予以复制推广，推广过程中发现的情况和问题，及时向税务总局（纳税服务司）反馈。 |
| State Administration of Taxation | | 国家税务总局 |
| November 17, 2014 | | 2014年11月17日 |
| Plan for Gradually Replicating and Popularizing the Innovative Taxation Service Measures of China (Shanghai) Pilot Free Trade Zone | | 中国（上海）自由贸易试验区创新税收服务措施逐步复制推广方案 |
| For purposes of accelerating the transformation of government functions, promoting taxation modernization, and providing good services to general taxpayers, the SAT has decided to gradually replicate and popularize innovative taxation service measures in SHFTZ in state authorities nationwide by steps and levels. The plan is as follows: | | 为了加快政府职能转变，推进税收现代化建设，切实服务好广大纳税人，国家税务总局决定分步骤、分层次逐步向全国税务系统复制推广中国（上海）自由贸易试验区创新税收服务措施。方案如下： |
| I. Basic principles and requirements | | 一、基本原则和要求 |
| All measures shall be replicated and popularized in an active and steady manner under the principles of “proactiveness and steadiness, controllable risks, popularization by steps, and gradual improvement”. | | 按照“积极稳妥、风险可控、分步推广、逐步完善”的原则，积极稳妥复制推广各项措施。 |
| According to the “point-to-point” requirements, the innovative taxation service measures in SHFTZ shall be replicated and popularized in specific regions with similar conditions as SHFTZ; and according to the “point-to-line” requirements, innovative taxation service measures in SHFTZ shall be gradually popularized in Shanghai; and according to the “point-to-area” requirements, innovative taxation service measures in SHFTZ shall be popularized to other regions in China by steps and items. All localities shall actively create conditions for replication and popularization based on their actual circumstances. | | 按照“点到点”要求，将上海自贸区创新税收服务措施在具备与上海自贸区相类似条件的特定区域复制推广；按照“点到线”要求，将上海自贸区创新税收服务措施在上海全市范围内逐步推广；按照“点到面”要求，将上海自贸区创新税收服务措施分步、逐项推广到全国其他地区。各地应根据自身实际，积极创造复制推广条件。 |
| II. Business description and conditions for replication and popularization | | 二、业务描述及复制推广条件 |
| (1) Online automatic code assignment | | （一）网上自动赋码 |
| a. Business description. “Online automatic code assignment” means the online automatic assignment of tax registration codes, which means that a taxpayer included in parallel approval is no longer required to submit all kinds of attached materials for taxation purposes when conducting business opening registration, and taxpayers' submission of tax registration applications will be replaced by the system's automatic assignment of tax registration codes based on the enterprise information provided by the administrative departments for industry and commerce, quality supervision and other departments. When taxpayers handle tax-related affairs for the first time, tax authorities shall collect information exempting from filling out forms based on the basic information provided by taxpayers, and offer “one-stop” services such as the notification of common matters on handling tax-related affairs, the assessment of tax categories and invoices, and tutorship for handling tax-related affairs. Taxpayers may consult their tax registration information through the tax registration inquiry platform. | | 1.业务描述。网上自动赋码即税务登记号码网上自动赋码，是指纳入并联审批的纳税人在进行开业登记时，不再报送各类税务附报资料，由原先纳税人发起税务登记申请转变为税务机关根据工商、质监等部门提供的企业信息，由系统自动赋予税务登记号码；纳税人在首次办理涉税事项时，税务机关按照纳税人出示的基础信息资料进行“免填单”式信息采集，并开展常用办税事项告知、税种及发票核定、办税操作辅导等“一站式”服务；纳税人可通过税务登记查询平台，查询自身税务登记信息。 |
| b. Conditions for replication and popularization. The registration of formation of taxpayers in replication and popularization regions shall be included in the parallel approval process of the administrative departments for industry and commerce and quality supervision departments; and be connected to tax registration information systems; and the automatic tax registration code assignment inquiry platform shall be established on tax-related websites. | | 2.可复制推广条件。复制推广地区的纳税人设立登记须纳入工商、质监并联审批流程，并与税务登记信息系统实现对接；在税务网站建立税务登记自动赋码查询平台。 |
| (2) Online application of electronic invoices | | （二）电子发票网上应用 |
a. Business description. “Online application of electronic invoices” means the popularization of application of electronic invoices by e-commerce enterprises and enterprises that are qualified to use electronic invoices; and the parties receiving invoices shall be expanded from individual consumers to corporate entities.
．．．．．． | | 1.业务描述。电子发票网上应用是指推行电商企业和有条件使用电子发票企业的电子发票应用；将受票方由个人消费者扩大到企业单位。
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